GST, HST and PST on Auto Repair Invoices in Canada, by Province

Short answer: a GST/HST invoice for auto repair in Canada covers the whole job, parts and labour. Four provinces also add a separate provincial tax: BC 7% PST, Saskatchewan 6% PST, Manitoba 7% RST and Quebec 9.975% QST. Alberta, the territories and the HST provinces add nothing beyond GST or HST. Rates last reviewed on October 31, 2026 against the CRA, BC, Manitoba and Saskatchewan pages; Quebec rests on search-result text because Revenu Quebec blocked automated access.

This is general information, not tax advice. Rates and rules change, and your own situation (customer type, who pays, how you are registered) can change the answer. Confirm with the CRA, your provincial revenue office or an accountant.

What GST, HST and PST rates apply to an auto repair invoice in each province?

Province or territory	Federal tax	Provincial tax	Combined on a taxable repair
Alberta	5% GST	none	5%
British Columbia	5% GST	7% PST	12% (two separate lines)
Manitoba	5% GST	7% RST	12% (two separate lines)
New Brunswick	15% HST	included	15%
Newfoundland and Labrador	15% HST	included	15%
Northwest Territories	5% GST	none	5%
Nova Scotia	14% HST (cut from 15% on April 1, 2025)	included	14%
Nunavut	5% GST	none	5%
Ontario	13% HST	included	13%
Prince Edward Island	15% HST	included	15%
Quebec	5% GST	9.975% QST	14.975% (two separate lines)
Saskatchewan	5% GST	6% PST	11% (two separate lines)
Yukon	5% GST	none	5%

Sources for the rates: the CRA place-of-supply and rate page and the CRA guidance on which rate to charge, which notes the Nova Scotia change. Quebec’s rates are confirmed on Revenu Quebec’s rate tables. Alberta is covered by the Government of Alberta GST page.

Where each province’s own page says something about repairs, it is linked in the sections below.

What is the difference between GST, HST and PST?

GST is the federal 5% tax. It applies everywhere in Canada to taxable supplies, and repairs are taxable supplies. Alberta and the three territories charge GST and nothing else.

HST is GST and a provincial tax combined into one rate, collected by the CRA. Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island use it. On an HST invoice you show one tax line, and the rate depends on the province. The CRA’s guidance on which rate to charge says the rate depends on where the supply is made.

PST, RST and QST are separate provincial taxes in British Columbia, Saskatchewan, Manitoba and Quebec. The shop charges them on top of GST and remits them to the province, not the CRA. Quebec’s QST is administered by Revenu Quebec and is calculated on the pre-tax price, not on price plus GST, according to the Revenu Quebec materials. Those four provinces also have their own registration with their own filing schedule, so a shop there often files two returns.

Are parts and labour both taxed on a repair invoice, province by province?

The simple rule in most places: if you repair the vehicle, the full invoice is taxable. The details are where shops get caught.

Ontario (HST 13%)

A repair is a taxable supply and the 13% HST applies to the invoice, parts and labour together. The rate is on the CRA rates page. We did not find a repair-specific Ontario page that adds exceptions for ordinary customer-pay repairs. If you serve status-card holders, diplomats, or other special customers, ask the CRA or an accountant before you zero-rate anything.

Quebec (GST 5% plus QST 9.975%)

Revenu Quebec’s taxable supplies page lists automobile repair services among taxable supplies subject to GST and QST (Revenu Quebec blocked automated access on October 31, 2026, so this and the 9.975% rate rest on the search-result text of its pages; confirm on the live page). Show them as two lines.

For example, assuming a $400.00 pre-tax invoice in Quebec: GST is $20.00 and QST is $39.90, for a total of $459.90. QST is figured on the $400.00, not on $420.00.

British Columbia (GST 5% plus PST 7%)

BC is the clearest source. Bulletin PST 118 (revised December 2021) says to charge 7% PST on new and used parts and materials and on most vehicle services, and that you must charge PST “on the full purchase price for your services, including charges for parts, labour, shop supplies and travel time.” Bulletin PST 301 covers related services more broadly.

Two details from PST 118 matter at the counter:

• A stand-alone diagnostic, estimate, test or safety inspection is exempt. If you also do a taxable repair on the same job, both the diagnostic and the repair are taxable.
• Core charges are taxable. BC’s PST 118 bulletin gives an example: a $175 part including a $25 core charge, with a $15 core refund on a trade-in, is taxed on $160.

Alberta (GST 5% only)

Only GST applies, per the Government of Alberta. Parts, labour and shop charges all carry the same 5% on a taxable job. This is the simplest invoice in the country.

Manitoba (GST 5% plus RST 7%)

Manitoba’s Bulletin 012 (revised July 2019, so check for a newer version) is written for vehicle dealers, but its repair section is plain: the total charged for vehicle maintenance and repair services is subject to RST, including parts, labour and other charges such as shop supplies, washing, painting and towing. Engine analysis and other maintenance inspections are taxable even when no parts are used. Emergency roadside services such as towing, battery boosting and unlocking are exempt on their own, but become taxable if provided with a taxable repair (a tow-in for a tune-up is part of the taxable total).

Saskatchewan (GST 5% plus PST 6%)

Saskatchewan Finance’s PST-15 bulletin for service stations and automotive repair shops is the one to read. We read the bulletin (issued October 1987, revised February 2025) on October 31, 2026. It says automotive repair services are taxable, including labour and new repair parts; shop-supply charges are taxable; diagnostic, examination and inspection charges are taxable when provided in connection with a repair, whether or not the repair is completed; and tax does not apply to parts and labour used to repair a vehicle under the terms of an extended or factory warranty, while deductibles and charges for work the warranty does not cover are taxable. Check for a newer revision before you rely on it.

HST Atlantic provinces and the territories

New Brunswick, Newfoundland and Labrador and PEI charge 15% HST. Nova Scotia charges 14% since April 1, 2025. The territories charge 5% GST only. We did not find repair-specific carve-outs in these jurisdictions in the CRA pages used here. If you have an unusual case, ask the CRA.

How are shop supplies, fees, warranty and insurance jobs taxed?

Only the points we could source are listed here.

• Shop supplies. In BC and Manitoba, a shop-supply charge is part of the taxable price. Both bulletins say so (BC PST 118, Manitoba 012). Do not list shop supplies untaxed on a taxable job.
• Environmental and disposal fees. BC’s bulletin includes oil disposal charges in its taxable oil-and-lube change list. For other fees (tire levies, battery fees, refrigerant), we did not find a single national rule. Check your province and ask your supplier how the fee is taxed to you.
• Warranty work. Saskatchewan’s PST-15 describes a PST exemption for parts and labour used in repairs completed under a factory or extended warranty (deductibles and uncovered work are taxable). We did not find a warranty-repair rule in Manitoba’s Bulletin 012, so ask Manitoba Finance. The tax treatment of what the manufacturer pays you for that work is a separate matter. Ask your accountant.
• Insurance jobs. Manitoba’s bulletin notes that Manitoba Public Insurance generally pays RST on insured auto repair claims. BC’s PST 118 describes an ICBC-paid repair on a rental company’s fleet vehicle as exempt only if you hold the rental company’s PST number. These are narrow rules. Do not assume other insurers or provinces work the same way.
• Core charges. Taxable in BC, as above. Confirm elsewhere.

When must a small auto repair shop register for GST/HST?

The CRA says a small supplier is a business whose worldwide taxable revenue, together with associated persons, was $30,000 or less in a single calendar quarter and over the last four consecutive calendar quarters. Once you pass that threshold, you must register for GST/HST, and the CRA says you must do so within 29 days of the day you exceeded it. The details are in the CRA’s general information for registrants and its GST/HST for businesses hub.

A working shop can pass $30,000 quickly. For example, assuming a single bay billing $1,200 of taxable work a day, five days a week, it crosses $30,000 in about five weeks. Registering also lets you claim input tax credits on parts and equipment you buy. The provincial taxes (PST, RST, QST) have their own registration rules, so check your province’s revenue office separately.

What should a Canadian auto repair invoice show? A checklist

Before an invoice leaves the counter, confirm:

1. Your business name and GST/HST registration number appear on it. Provincial tax numbers appear too in BC, Saskatchewan, Manitoba and Quebec. Manitoba’s Bulletin 012 says dealers must quote their RST number on sales invoices where RST is collected.
2. The pre-tax subtotal for parts, labour and any shop-supply charge is visible.
3. In HST provinces there is one HST line with the correct rate. In GST-plus-provincial provinces there are two lines, GST and PST/RST/QST, each with its rate.
4. In BC, Saskatchewan, Manitoba and Quebec, shop supplies and core charges are included in the taxable base where the bulletins say so.
5. A stand-alone diagnostic in BC is shown without PST. If it leads to a repair, it is taxable.
6. Warranty work billed to the customer at zero is shown at zero. Ask your accountant how to document what the manufacturer pays you.
7. Tax-exempt customers have the reason noted on the invoice.
8. Your invoicing software has the correct rate loaded after any rate change. Nova Scotia’s change on April 1, 2025 is a recent example.

If your shop runs estimates and invoices from one system, a tool that carries a single price build from the estimate to the final invoice reduces retyping. The Mecano Shop landing page describes how our estimates and pay links work. We do not make any claim here about how any tool handles provincial tax, and you should check each tax line yourself. For related reading, see how to choose auto repair shop management software, the five weekly numbers every shop owner should know, Ontario estimate rules for GTA shops, and Quebec Bill 96, repair estimates and winter tire season.

Not tax advice, and when we last checked

This article is general information from the Mecano Team. It is not tax, legal or accounting advice. We read the CRA, BC PST 118, Manitoba 012 and Saskatchewan PST-15 documents on October 31, 2026. Revenu Quebec pages blocked automated access, so Quebec statements rest on search-result text. The BC bulletin was revised in December 2021 and the Manitoba one in July 2019, and Manitoba’s is written for dealers. Treat Ontario special cases, environmental fees and the Quebec rules as items to confirm with your revenue office or accountant.

Last reviewed: October 31, 2026.

Related reading

• Arizona Auto Repair Laws (and Georgia): What Shops Must Follow
• California Auto Repair Estimate Requirements: What the BAR Expects From Your Shop
• Florida Motor Vehicle Repair Act: registration, the written-estimate rule and invoices
• Mecano Shop facts: plans, features and limits